Goto Section: 32.6623 | 32.6790 | Table of Contents

FCC 32.6720
Revised as of October 2, 2015
Goto Year:2014 | 2016
§ 32.6720   General and administrative.

   This account shall include costs incurred in the provision of general and
   administrative services as follows:

   (a) Formulating corporate policy and in providing overall administration and
   management. Included are the pay, fees and expenses of boards of directors
   or similar policy boards and all board-designated officers of the company
   and their office staffs, e.g., secretaries and staff assistants.

   (b) Developing and evaluating long-term courses of action for the future
   operations of the company. This includes performing corporate organization
   and integrated long-range planning, including management studies, options
   and contingency plans, and economic strategic analysis.

   (c) Providing accounting and financial services. Accounting services include
   payroll and disbursements, property accounting, capital recovery, regulatory
   accounting (revenue requirements, separations, settlements and corollary
   cost  accounting),  non-customer billing, tax accounting, internal and
   external auditing, capital and operating budget analysis and control, and
   general accounting (accounting principles and procedures and journals,
   ledgers,  and  financial  reports). Financial services include banking
   operations, cash management, benefit investment fund management (including
   actuarial services), securities management, debt trust administration,
   corporate financial planning and analysis, and internal cashier services.

   (d) Maintaining relations with government, regulators, other companies and
   the general public. This includes:

   (1)  Reviewing existing or pending legislation (see also Account 7300,
   Nonoperating income and expense, for lobbying expenses);

   (2) Preparing and presenting information for regulatory purposes, including
   tariff  and  service  cost  filings,  and obtaining radio licenses and
   construction permits;

   (3) Performing public relations and non-product-related corporate image
   advertising activities;

   (4)  Administering  relations,  including  negotiating contracts, with
   telecommunications  companies  and  other  utilities,  businesses, and
   industries. This excludes sales contracts (see also Account 6611, Product
   management and sales); and

   (5) Administering investor relations.

   (e) Performing personnel administration activities. This includes:

   (1) Equal Employment Opportunity and Affirmative Action Programs;

   (2) Employee data for forecasting, planning and reporting;

   (3) General employment services;

   (4) Occupational medical services;

   (5) Job analysis and salary programs;

   (6) Labor relations activities;

   (7) Personnel development and staffing services, including counseling,
   career planning, promotion and transfer programs;

   (8) Personnel policy development;

   (9) Employee communications;

   (10) Benefit administration;

   (11) Employee activity programs;

   (12) Employee safety programs; and

   (13) Nontechnical training course development and presentation.

   (f) Planning and maintaining application systems and databases for general
   purpose computers.

   (g) Providing legal services: This includes conducting and coordinating
   litigation, providing guidance on regulatory and labor matters, preparing,
   reviewing and filing patents and contracts and interpreting legislation.
   Also  included  are court costs, filing fees, and the costs of outside
   counsel, depositions, transcripts and witnesses.

   (h)  Procuring  material and supplies, including office supplies. This
   includes analyzing and evaluating suppliers' products, selecting appropriate
   suppliers, negotiating supply contracts, placing purchase orders, expediting
   and  controlling  orders placed for material, developing standards for
   material purchased and administering vendor or user claims.

   (i) Making planned search or critical investigation aimed at discovery of
   new knowledge. It also includes translating research findings into a plan or
   design for a new product or process or for a significant improvement to an
   existing product or process, whether intended for sale or use. This excludes
   making  routine alterations to existing products, processes, and other
   ongoing operations even though those alterations may represent improvements.

   (j) Performing general administrative activities not directly charged to the
   user, and not provided in paragraphs (a) through (i) of this section. This
   includes  providing  general reference libraries, food services (e.g.,
   cafeterias, lunch rooms and vending facilities), archives, general security
   investigation services, operating official private branch exchanges in the
   conduct of the business, and telecommunications and mail services. Also
   included are payments in settlement of accident and damage claims, insurance
   premiums for protection against losses and damages, direct benefit payments
   to or on behalf of retired and separated employees, accident and sickness
   disability  payments,  supplemental  payments  to  employees  while in
   governmental service, death payments, and other miscellaneous costs of a
   corporate nature. This account excludes the cost of office services, which
   are to be included in the accounts appropriate for the activities supported.

   [ 67 FR 5696 , Feb. 6, 2002]

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Goto Section: 32.6623 | 32.6790

Goto Year: 2014 | 2016
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